From the judgment of the Court of Justice of the European Union of 5 October 2023 (ref. no. C-355/22), there is also another important conclusion: neither courts nor national courts can suspend the obligation to comply with a judgment of the CJEU on their own, and thus to refund the overpaid tax. This can only be decided by the EU court, since it has ruled that the tax paid to the tax office has been overstated.
Source: podatki.gazetaprawna.pl
